2000 (5) TMI 135

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..... appellants who are manufacturing T.V. Cabinets of their own account as well as for other T.V. manufacturers are hit by Notification No. 223/87 which is amending Notification No. 175/86. 2. Shri S.C. Mohanty, ld. Advocate appearing for the appellants fairly admits that the issue had earlier come up before the Tribunal when it was observed that the use of brand name of their purchaser on T.V. Cab .....

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..... d name or trade name of their buyers and is not covered by the Explanation VIII of the said Notification. He submits that before denial of the benefit of Notification 175/86, the Revenue should establish that the assessee is using the brand name or trade name of another manufacturer and such a brand name or trade name is owned by another manufacturer. He submits that there is no finding of the aut .....

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..... e ld. Advocate that for denial of the benefit of Notification 175/86, brand name/trade name of another manufacturers owned, is required to be affixed on the goods manufactured by the appellants. If the cabinets are not marked with the brand name of the T.V. Sets manufacturers, the appellants would duly be out-side the purview/ mischief of para 7 of the Notification. However, we also find that thou .....

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